Polk County commissioners adopt final rate resolutions for multiple special assessments

Polk County commissioners on the record adopted final rate resolutions for 10 special-assessment items and designated an assistant county attorney to certify the assessments for placement on the 2025 tax bill.

The board adopted final rate resolutions for street lighting assessments, multiple Municipal Service Benefit Units (MSBUs) and utility MSBUs, fire service assessments, the residential waste program assessment, nuisance-abatement assessments and excessive bulk-waste assessments. The actions conclude the public-hearing process that began with tentative rates adopted in July; the resolutions adopted are the board’s final action on those assessments and, per staff, no further hearings will be held on the matters.

Assistant County Attorney Noah Milov presented the items and recommended adoption of each final rate resolution for fiscal year 2025–26. For the Master Inwood Street Lighting MSBU, Milov said costs are apportioned on a per-equivalent-residential-unit basis and read the proposed single-family-residence ERU assessments as $36 for the Southwest area, $46.12 for Central and $44.09 for Northern Inwood. He described the Skyview Utility MSBU as a 20‑year reimbursement plan tied to incorporation into the City of Lakeland’s utility system “in accordance with the court order,” and read the Skyview single-family proposed assessment in the hearing as “$95 and 12 and 28¢.” The Island Club West utility MSBU was presented with a proposed per-parcel assessment of $280.88, and the East Bimini Bay utility MSBU with a proposed per-parcel assessment of $319.82.

Other adopted assessments included: street lighting assessments generally (final rates set as shown in the presented resolutions), fire services assessments (presented as a single-family residence assessment of $393), and the residential waste program assessments (presented as $281.65 for collection and $64.40 for disposal of the first cart). The county attorney’s office recommended adoption of final assessment resolutions for nuisance abatement under Polk County Ordinance 08‑047 and for excessive bulk waste under Polk County Ordinance 18‑016. The board also voted to designate Assistant County Attorney Noah Milov to certify the final assessment rolls to the tax collector, as required by Section 197.3632, Florida Statutes.

Public comment was limited. During the fire-services assessment hearing, resident Anthony Higa of North Lakeland spoke, saying recent property-tax and assessment increases have hit seniors on fixed incomes. “So I’m asking that if that can be lowered because our property tax is just getting higher and higher,” Higa said, adding that he was asking the board to “help the seniors, especially us.” No other public speakers addressed the A‑series items.

Each A‑item was moved, seconded and approved on voice votes. Where members moved or seconded motions the transcript does not identify those members by name; the board recorded the motions as carried.

The board’s action completes the assessment-adoption step required for the amounts to appear on the 2025 tax bill. For the Skyview and certain other utility MSBUs, staff presentations referenced court orders and prior agreements tying the assessments to capital improvements that will be incorporated into county or city utility systems.

The record shows the resolutions were presented by the Polk County Attorney’s Office and adopted without roll-call tallies printed in the transcript; motions were made and seconded and commissioners voted by voice for each item.

Ending

The board completed the A‑series hearings with unanimous voice votes and moved on to the budget presentation portion of the meeting.